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All Journal Jurnal Akuntansi & Auditing Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi Bisnis Journal of Business and Information System Solusi: Jurnal Kajian Ekonomi dan Bisnis
Handayani Handayani
Politeknik YKPN, Yogyakarta, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Akuntansi

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Earnings management, board of directors, and earnings persistence: Indonesian evidence Wing Wahyu Winarno; Krismiaji Krismiaji; Handayani Handayani; Maria Purwantini
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art5

Abstract

This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence.
Co-Authors Budhi Purwantoro Jati Djaja Perdana Dwi Haryono Wiratno Evi Grediani Fitria Nur Afni Krismiaji Krismiaji Maria Purwantini Maria Purwantini Nanik Niandari Rahmawati Hanny Yustrianthe Sumayyah Sumayyah Wing Wahyu Winarno